IGST - SALES RETURN - CAN WE ADJUST IN CGST / SGST OUTPUT

[shobiraj t]

Sir,

Good evening

sub: Whether we can adjust IGST (Sales return) in CGST / SGST

Sir our consultant has adjusted IGST ( sales return ) in CGST/ SGST OUPUT While filing GSTR3B during the month of july 2019

that is output tax CGST SGST

127460 127460

Less IGST sales return 64150 64150

balance tax paid 63310 63310

Our new staff while reconciling gstr3b 2019-20 said that it is not permissible to claim IGST Sales return in sgst and cgst output, this to be repaid

KIndly request for your advice in this regard

a) whether we have to repay the IGST sales return claimed amount

b) how to repay the amount

c) last date to claim

Kind regards

shobith

[Ganeshan Kalyani]

Sales return of IGST can be adjusted against IGST. And sales return of CGST+SGST can be adjusted against CGST+SGST.

[KASTURI SETHI]

I concur with the views of Sh.Ganeshan Kalyani Ji. Further query-wise reply is as under :

(a) YES.

(b) Through DRC-03 or in next month's return (GSTR-3 B)

(c) If you want to claim refund, you can claim refund within two years from the date of excess payment. See Section 54 of CGST Act. Also see Section 77 (2) of CGST Act.

[PAWAN KUMAR]

Dear sir,

Sales return of IGST, need to take as ITC and can be set off with IGST + CGST and if any balance available can be set off with SGST/UTGST.

AI Summary

IGST sales return adjustment: generally set off against IGST; incorrect allocations corrected via return amendment or prescribed payment form. IGST sales returns should be adjusted against IGST output, and CGST/SGST returns against their respective outputs. If IGST was incorrectly adjusted into CGST/SGST, correct by amending subsequent returns (GSTR 3B) or using the prescribed correction/payment form (DRC 03). Alternatively, an excess payment refund may be claimed within the statute's limitation period for refund of excess tax.